BKM309000 | Bank loss restriction: commencement rules: contentsFrom HM Revenue & Customs · Banking ManualDetailsContents2 entriesBKM309100Bank loss restriction: commencement rules: periods straddling 1 April 2015 or 1 April 2016BKM309200Bank loss restriction: commencement rules: periods straddling 1 April 2017PreviousNext
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